Fir procedure for closed account ?

If the income falls within the taxable range, it is taxable under Income Tax Act, 1961, Sec 17.

Query: Is the bonus received under the provision of Bonus Act 1965 is it taxable / not taxable under Income Tax Act if yes / if no under which section it is given?

Reply: Bonus, as per judicial decisions, is deferred wages, and is taxable as a part of salary. 

Query-2: can i file  fir  of lost chequebook  in 2012  , After 1 and half year of closing the account ,

Filing an FIR in 2012 for the loss of the cheque book,  would be a meaningless and redundant exercise, as none can misuse the cheques to withdraw money from the account which had been closed 18 months previously.